You may be able to claim the Child Tax Credit (CTC) if your dependent meets the IRS eligibility requirements. This credit can reduce the amount of federal income tax you owe and may also provide a refundable portion through the Additional Child Tax Credit (ACTC).
Who qualifies for the Child Tax Credit?
To qualify, your dependent must meet all of the following requirements:
Be under age 17 at the end of the 2025 tax year
Be listed as a dependent on your tax return
Be your:
Son or daughter
Stepchild
Eligible foster child
Brother or sister (including step- or half-siblings), or
A descendant of any of these (such as a grandchild, niece, or nephew)
Have lived with you for more than half of the year
Not have provided more than half of their own financial support
Be a U.S. citizen, U.S. national, or U.S. resident alien
Have a valid Social Security number issued before the due date of the return
Does my income affect the Child Tax Credit?
Yes. Your income determines whether you qualify for the full credit or a reduced amount.
For the 2025 tax year, the Child Tax Credit begins to phase out when your modified adjusted gross income exceeds:
$200,000 for single filers
$400,000 for married filing jointly
If your income is above these thresholds, you may still qualify for a partial credit, depending on how much you exceed the limit.
How much is the Child Tax Credit for 2025?
For tax year 2025:
The Child Tax Credit is worth up to $2,200 per qualifying child
If your tax liability is low or zero, you may also qualify for the Additional Child Tax Credit (ACTC).
What is the Additional Child Tax Credit (ACTC)?
The Additional Child Tax Credit is the refundable portion of the Child Tax Credit.
For 2025:
Refundable amount: Up to $1,700 per qualifying child
Earned income requirement: At least $2,500
Income phaseout thresholds: Same as the CTC
If you claim the ACTC, the IRS generally does not issue refunds until mid-February 2026 for 2025 tax returns, as required by law.
Key takeaway
The Child Tax Credit can provide meaningful tax savings if you have qualifying children under age 17. For 2025, the credit is worth up to $2,200 per child, with up to $1,700 refundable through the Additional Child Tax Credit. Eligibility depends on your child’s age, relationship, residency, Social Security number, and your income.
If you’re unsure whether you qualify, the IRS eligibility tool can help you determine what you can claim on Schedule 8812.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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